Two Systems of Taxation: Judge Learned Hand
Judge Learned Hand was a federal judge appointed by President William Taft in 1909. He served 52 years on the bench. He was famous for saying:
“There are two systems of taxation in our country: one for the informed and one for the uninformed.”
Our translation:
- “U.S. person” for the uninformed,
https://sedm.org/Forms/05-MemLaw/USPersonPosition.pdf - “Nonresident alien” for the informed
https://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdf
For a tabular comparison of the two above systems of taxation, see Section 13 of the link under item 1 above.
It’s time to take the INFORMED path using the above links, folks! And below is another one of his favorite quotes that protects your right to choose either one of the above:
“Anyone may arrange his affairs so that his taxes shall be as low as possible, he is not bound to choose that pattern which best pays the treasury. There is not even a patriotic duty to increase one’s taxes. Over and over again, the Courts have said there is nothing sinister in so arranging affairs as to keep taxes as low as possible. Everyone does it, rich and poor alike and all do right, for nobody owes any public duty to pay more than the law demands.”
[Judge Learned Hand, Helvering v. Gregory, 69 F.2d. 809 (2d Cir. 1934)]
More quotes on taxes at:
- Sovereignty Forms and Instructions Online, Form #10.004, Cites by Topic: “taxes”
- Quotes on Taxes, Family Guardian Fellowship
SOURCE: https://taxadvisorcpa.com/judge-learned-hand
